Gurpreet Singh v. Financial Commissioner (Appeal), Punjab,
!
" !
!#$% (%)*+*&,
--
1*,23 ------ %$*$*&,%/ 4%/+.+
00%#5+7 .,8#9 &$3%/+ ------
%+0&,(%,$+ : ;
1 1
/%+%,$
/- <.593.+3#,
#3%8#7 (=&)#$% 0%$*$*&,%/-
/- */6#58*$ 1*,23 !*>#,#7 ((*$*&,#5 -- .,8#9- - - 1
; - /#?%/ '*5%( /$*)5%+ &,+$*$.$*&, ,(*#7 *,$%/ #5*#7 *+ *++.#,)% ,#$./% )%/$*&/#/* +%$$*,2 #+*(% --
7
00%#5+7 .,8#9
:
&66*++*&,%/:- - /*%'5?7 &, (%6*+% 13/* 1&6#7 0/%=*&.+
%/&A%0./7 0/&)%%(*,2+ >%/% *,*$*#$%( '*55*,2 .0 =#)#,)?
)#//*%( &.$ %''%)$ )#+% #,?
0%/+&, *+ (%+*/&.+ +%%B
$3%, 3% )#, '*5%
-- C-
- $ *+ +$#$%( .0$&
-- C7 $3/%% >%/%
/%)%*=%(-
3%/%#'$%/7
+.96*$$%( #,
17 >3*)3 05#)%( &55%)$&/7
:&55%)$&/7 C-
7 &/(%/%( '/%+3 2&$ (&,% &9$#*,%( '/&6 (%+*/&.+ )#,(*(#$%+ .0$&
-- /%5%=#,$ %@$/#)$+ >3*)3 /%#(
! "#
$%# ! "#
& ' ()*+,)
# #
#
+-,**+*+.
%
/ #
!
!
0 - 3%/%#'$%/7 '/%+3 /%+.5$ $3%/%&'7 +%=%, >%/% /%)%*=%( *,)5.(*,2 +.96*$$%(
>%55
1*,23-
3% #,$%)%(%,$+ )#,(*(#$%+ >%/% 2&$ =%/*'*%( '/&6 5&)#5 0&5*)%-
- 3% #*9 %3+*5(#/7
%/&A%0./7 %3+*5(#/7
>%55 1.9 #2*+$/#$%7
/%)&66%,(%( =#)#,)?
05#)%( &55%)$&/-
- ;%#/,%( &55%)$&/7 - C-
7 '&.,(
6&+$ +.*$#95% )#,(*(#$% #))&/(*,25?7 #00&*,$%( 3*6
%/&A%0./-
-
%%5*,2 #22/*%=%( #2#*,+$ &55%)$&/:+ - C-
7
0/%'%//%( #, #00%#5 &66*++*&,%/7
!*=*+*&,7
:!*=*+*&,#5 &66*++*&,%/:-
1*6*5#/5?7 #,&$3%/ )#,(*(#$%7 ,#6%5?7 13#9#87 '*5%( +%0#/#$% #00%#57 )3#55%,2*,2 &55%)$&/:+ - C-
-
&$3 #00%#5+ )#6% (%)*(%( &66*++*&,%/7 )&66&, -
7 >3%/%9?
&55%)$&/:+ - C-
+%$ #+*(% /%6#,(%( #6&,2+$ $3/%% )#,(*(#$%+7 3#( *,*$*#55?
#005*%( 0./+.#,)% '*/+$ 0/&)5#6#$*&,-
-
%%5*,2 #22/*%=%(7
0/%'%//%( #, #00%#5
&66*++*&,%/7 >3*)3 )#6% (*+0&+%( &'7 *60.2,%( --
6&(*'?*,2 %@$%,$ ,#6%
%@#6*,*,2 )&60#/#$*=% 6%/*$+(%6%/*$+ )#,(*(#$%+ 6#$$%/-
- , #'&/%6%,$*&,%( )*/).6+$#,)%+7 3#+ '*5%( $3*+ &./$ +%%B*,2 /%5*%'
+7 ,&$*)%( 3%/%*,#9&=%
- %#/(-
!./*,2 )&./+% 3%#/*,2 $3*+ 0%$*$*&,7 +0%)*'*) D.%/?
/#*+%( )&.,+%5 >3%$3%/ 3#( 5#*( )3#55%,2% C-
7 &55%)$&/7 >3%/%9?
3% 3#( &/(%/%( '/%+3 '*55*,2 .0 =#)#,$
#/*(%>#5#-
- , /%+0&,+% D.%/?7 *$ 3#+ 9%%, )5%#/5?
)&,)%(%( )&.,+%5 ,& +%0#/#$% )3#55%,2% 3#+ 9%%, 5#*( +#*(
C-
- , 6?
=*%>7 &,)% &55%)$&/7 C-
7 3#( &/(%/%( '/%+3 *,=*$*,2 '*55 .0
#/*(%>#5# +#6% ,&$ )3#55%,2%( 3%/%*, &/ #,?
&$3%/ )#,(*(#$%
3#( *,*$*#55?
#005*%( +#*( 0&+$E $3%/%9?
0%/6*$$*,2 C-
#$$#*, '*,#5*$?7 ,&>7 #'$%/ 3#( #55 0%/+&,+7 3#( #005*%( 0./+.#,)% '/%+3 0/&)5#6#$*&,7 (*/%)$%( &55%)$&/7 C-
'./$3%/ #00&*,$%(
#/*(%>#5#E #$ $3*+ +$#2%7 )#,,&$ 0%/6*$$%( /#*+% 05%# ,&$ %5*2*95%
#/*(%>#5# &, #))&.,$ '#)$ 3% (*( ,&$ #005?
0./+.#,)% '*/+$ 0/&)5#6#$*&,7 =*55#2%-
-
./$3%/6&/%7
3#+
6&(*'*%( %@$%,$ #'/%+3-
3% /%5%=#,$ %@$/#)$ &9+%/=#$*&,+
/%#( 1
# !
# 2
!
## *+,+*+**
!
# #
+),,*+,3
# .
4#
#
5
!
# #
# #
#
5
#
!
5 )
*+,+*+**
!
## #
4
#
!
4#
# #
#
!
##
#0 - &,+*(%/*,2 $&$#5*$?
)*/).6+$#,)%+7 #6 =*%> ,& 0/%8.(*)% >&.5( )#.+%( )#+%
*+ /%2#/(*,2
#'/%+3C-
%+.5$#,$5?7 '#*5+ +#6% *+ #))&/(*,25?
(*+6*++%(-
%,(*,2
+7 *'
#,?7 +3#55 +$#,( )5&+%(-
1
!
--
+8B+ 3%$3%/ +0%#B*,2/%#+&,%(
"%+
& 3%$3%/ /%0&/$#95% "%+
&